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香港數碼港管理有限公司
2015/16
年報
109
Notes to the Financial Statements
財務報表附註
3
財務風險管理及金融工具之公允
價值
（續）
(a)
財務風險因素
（續）
(i)
利率風險
利率風險是指市場利率變化影響本公司收
益之風險。本公司之主要生息資產包括銀
行存款和持有至到期日投資（統稱「計息
資產」），這些資產主要以固定利率發行，
因此不會使本公司承受著現金流利率風險。
除直接控股公司提供之無息墊款外，本公
司並無任何重大借貸。
(ii)
信貸風險
信貸風險起因於本公司交易對手未能履行
財務合約之責任。本公司承受著來自現金
及銀行結存、證券投資、應收賬款及其他
應收款項之信貸風險。
本公司之銀行存款均存放於香港有高信貸
質素之銀行，務求盡量降低信貸風險。
就證券投資而言，本公司採用審慎之政
策，只投資於具有非常高之投資級信貸評
級以及限制風險於任何單一投資之證券。
本公司將持續監察這些信貸風險。
3 Financial risk management and fair values of
financial instruments
(continued)
(a) Financial risk factors
(continued)
(i) Interest rate risk
Interest rate risk is the risk that changes in market interest
rates will impact the earnings of the Company. The
Company’s major interest-bearing assets comprise bank
deposits and held-to-maturity investments (collectively
“interest-bearing assets”) and are primarily issued at
fixed rates which therefore do not expose the Company to
cash flow interest rate risk.
The Company has no significant borrowings other than
the non interest-bearing advance from the immediate
holding company.
(ii) Credit risk
Credit risk arises from the potential failure of the
Company’s counterparties to meet their obligations under
financial contracts. The Company is exposed to credit risk
on cash and bank balances, investments in securities, as
well as trade and other receivables.
The Company’s bank deposits are deposited with banks
of high credit quality in Hong Kong to minimise the credit
exposure.
For investments in securities, the Company adopts a
prudent policy to invest in securities only with very strong
investment-grade credit ratings and limit exposure to any
single investment. The exposures to these credit risks are
monitored on an ongoing basis.